IRC Authority Graph

A › 1 › L › III

§844 — Repealed. Pub. L. 115–97, title I, § 13511(b)(2)(A), Dec. 22, 2017, 131 Stat. 2142]

69 cases·13 followed·1 distinguished·13 overruled·42 cited—19% support

Statute Text — 26 U.S.C. §844

[§ 844. Repealed. Pub. L. 115–97, title I, § 13511(b)(2)(A), Dec. 22, 2017, 131 Stat. 2142] Section, added Pub. L. 91–172, title IX, § 907(c)(1), Dec. 30, 1969, 83 Stat. 716; amended Pub. L. 94–455, title XIX, §§ 1901(b)(25), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1798, 1834; Pub. L. 98–369, div. A, title II, § 211(b)(11), July 18, 1984, 98 Stat. 755; Pub. L. 99–514, title X, § 1024(c)(12), title XVIII, § 1899A(20), Oct. 22, 1986, 100 Stat. 2408, 2959; Pub. L. 101–239, title VII, § 7841(d)(16), Dec. 19, 1989, 103 Stat. 2429, related to special loss carryover rules. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal applicable to losses arising in taxable years beginning after Dec. 31, 2017, see section 13511(c) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 381 of this title.

69 Citing Cases

OVERRULED Don Stephen McAuliffe, Petitioner · 2016

- 5 - ofOhio (1) overruled petitioner's objections to the report and recommendations of the Board ofCommissioners on Grievances and Discipline, (2) concluded that petitioner's Federal crimes involved moral turpitude, and (3) permanently disbarred him from the practice oflaw in Ohio.

James E. Wells, Petitioner T.C. Memo. 2003-243 · 2003

844(i) (arson), 18 U.S.C. sec. 1344 (bank fraud) and 26 U.S.C. sec. 7201 (income tax evasion). The U.S. Attorney further charged petitioner in the superseding 2Petitioner concedes all the determinations in the notice of deficiency. - 3 - information as follows: 1. From on or about April 8, 1991 through April 11, 1991, at Chicago * * * defenda

Russell W. & Rebecca A. Willey, Petitioner T.C. Memo. 1998-58 · 1998

844 (1995).] Petitioners contend that they are entitled to a $469,900 theft loss because their loans to Casey, Treasures, and Electra were misappropriated by trust fund representatives. While the trust fund representatives may have committed a theft from Casey, Treasures, and Electra, the representatives did not commit a theft from petitioners

United States v. Jimenez · Cir.
Robert Bautista v. Atty Gen USA · Cir.
United States v. Gerald Singer · Cir.
United States v. Gerald Singer 782 F.3d 270 · Cir.
United States v. Cristobal · Cir.
United States v. Navarro · Cir.
In re John W. Franklin 950 F.3d 909 · Cir.
United States v. Chad Mink 9 F.4th 590 · Cir.
United States v. Jason Woodring 35 F.4th 633 · Cir.
United States v. Edward Jimenez, Also Known as Big Eddie Paul Santivanez 256 F.3d 330 · Cir.
United States v. Luis Cristobal 293 F.3d 134 · Cir.
United States v. Brandon L. Walters 490 F.3d 371 · Cir.
United States v. Glorious Shavers 693 F.3d 363 · Cir.
Almeida v. Holder 588 F.3d 778 · Cir.
United States v. Anthony Wynn 786 F.3d 339 · Cir.
Almeida v. Holder · Cir.
United States v. Hedgepeth · Cir.
United States v. Sheehan · Cir.
United States v. James Denton 944 F.3d 170 · Cir.
United States v. Torres 8 F.4th 413 · Cir.
United States v. Jason Schaefer 13 F.4th 875 · Cir.
United States v. Rabhan 540 F.3d 344 · Cir.
United States v. York 600 F.3d 347 · Cir.
United States v. Darin L. Hedgepeth 434 F.3d 609 · Cir.
United States v. Sheehan 838 F.3d 109 · Cir.
Thompson v. United States 64 F.4th 412 · Cir.
Estate of Jack v. Commissioner 8 T.C. 272 · 1947
Pearson v. Commissioner 4 T.C. 218 · 1944
United States v. Harris 498 F.3d 278 · Cir.
United States v. Jon Kucharo 127 F.4th 1152 · Cir.
Florida Commissioner of Agriculture v. Attorney General of the United States · Cir.
United States v. Gary Mikulich 732 F.3d 692 · Cir.
United States v. Tann 577 F.3d 533 · Cir.
United States v. Worman 622 F.3d 969 · Cir.
United States v. Fenton 367 F.3d 14 · Cir.
United States v. Chase · Cir.
United States v. Cisneros 206 F.3d 448 · Cir.
United States v. Luciano Pascacio-Rodriguez 749 F.3d 353 · Cir.
United States v. Charles Barefoot, Jr. 754 F.3d 226 · Cir.
Oppedisano v. Holder · Cir.
United States v. Barnette · Cir.
United States v. Midgette · Cir.
Thomas More Law Center v. Barack Obama · Cir.
Bobb v. Atty Gen USA · Cir.
United States v. Hull · Cir.
United States v. Walters 351 F.3d 159 · Cir.
United States v. Taj Williams 943 F.3d 606 · Cir.
John Worman v. Frederick Entzel 953 F.3d 1004 · Cir.
John Worman v. Frederick Entzel · Cir.
John Worman v. Frederick Entzel · Cir.
United States v. Rankin 487 F.3d 229 · Cir.
United States v. Walters · Cir.
United States v. Jabrell Smith 21 F.4th 122 · Cir.
United States v. Bansal 663 F.3d 634 · Cir.
United States v. Christopher Hasson 26 F.4th 610 · Cir.
United States v. Brown 9 F. App'x 442 · Cir.
United States v. Christopher Hasson · Cir.
George Nichols, Iii, in His Capacity as Liquidator of Kentucky Central Life Insurance Company v. United States 260 F.3d 637 · Cir.
United States v. Dereck McClellan 44 F.4th 200 · Cir.
United States of America, Appellee/cross-Appellant v. Leo v. Felton Erica Chase, Appellants/cross-Appellees 417 F.3d 97 · Cir.
United States v. Nicholas Omar Midgette 478 F.3d 616 · Cir.
Oppedisano v. Holder 769 F.3d 147 · Cir.
United States v. Unthank 107 F. App'x 625 · Cir.
United States v. Libbett 287 F. App'x 905 · Cir.
United States v. John Feeney · Cir.
United States v. John Feeney 100 F.4th 841 · Cir.

New cases, delivered.

Get notified when new Tax Court opinions drop.